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Support Cost Allocation Using the Direct Method (Cost Accounting Tutorial #32)
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⌚Timestamps
0:00 - Introduction
1:00 - Example: Allocating Using the Direct Method
In this tutorial we'll use the direct method to allocate support department (service department) costs to revenue producing departments. The direct method completely ignores that support departments assist other support departments. This is the reason why we don't prorate the cost using any of the cost driver data from support departments. We'll cover the step-down and reciprocal method next.
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⌚Timestamps
0:00 - Introduction
1:00 - Example: Allocating Using the Direct Method
In this tutorial we'll use the direct method to allocate support department (service department) costs to revenue producing departments. The direct method completely ignores that support departments assist other support departments. This is the reason why we don't prorate the cost using any of the cost driver data from support departments. We'll cover the step-down and reciprocal method next.
Website: notepirate.com
Follow us on Facebook: facebook.com/pages/Note-Pirate/514933148520001?…
Follow us on Twitter: twitter.com/notepirate
We appreciate all of the support you have given us. Be a part of the mission to help us reach more students by subscribing, liking and adding the videos to your favorites!
** Notepirate is privately owned and exclusive to Notepirate.com.**
About this tutorial
Notepirate published this 7:12 video tutorial on November 5, 2014. It has been watched 95,481 times on YouTube.
- Channel
- Notepirate
- Category
- Education
- Duration
- 7:12
- Published
- November 5, 2014
- Views
- 95,481
- Likes
- 551
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This tutorial in other languages
- FRSoutien à l'affectation des coûts en utilisant la méthode directe (coût comptable Tutoriel # 32)
- ESSoporte de asignación de costos por el método directo (Contabilidad de Costes Tutorial # 32)
- PTSuporte Alocação de custos através do método directo (Custo Contabilidade Tutorial # 32)
- ITSupporto allocazione dei costi con il metodo diretto (Cost Accounting Tutorial # 32)
- DEUnterstützung Kostenzuordnung nach der direkten Methode (Kostenrechnung Tutorial # 32)
- NLOndersteuning kostentoerekening volgens de directe methode (Cost Accounting Tutorial # 32)
- RUПоддержка распределения затрат с использованием прямого метода (Cost Accounting Учебник # 32)
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- IDDukungan Alokasi Biaya Menggunakan Metode Langsung (Cost Accounting Tutorial # 32)